Exam Code: GFMC
Exam Name: Examination 3: Governmental Financial Management and Control (GFMC)
Certification Provider: AGA
Corresponding Certification: Government Financial Manager

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Updated: Aug 01, 2026

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AGA GFMC Exam Overview:

Certification Vendor:	AGA
Exam Name:	Examination 3: Governmental Financial Management and Control (GFMC)
Exam Number:	GFMC
Related Certifications:	Certified Government Financial Manager (CGFM)
Exam Duration:	135 minutes
Available Languages:	English
Exam Price:	$125 USD
Exam Format:	Multiple Choice
Real Exam Qty:	115
Sample Questions:	AGA GFMC Sample Questions
Exam Way:	Pearson VUE test center or online proctored exam (OnVUE)
Pre Condition:	Candidates must apply and be accepted into the CGFM certification program. A bachelor's degree and two years of professional-level government financial management experience are generally required for CGFM certification.
Official Syllabus URL:	https://www.agacgfm.org/CGFM-Certification/CGFM-Exams.aspx

AGA GFMC Exam Syllabus Topics:

Topic	Details
Topic 1	Auditing: This section of the exam measures the auditing knowledge of financial controllers and government auditors. It focuses on audit standards, types of audits, the audit process, and the responsibilities of both auditors and auditees. Key topics include audit preparation, follow-up, independence, materiality, and the scope of the Single Audit Act. Candidates are also expected to be familiar with fieldwork, reporting, and confidentiality concerns relevant to public sector audits.
Topic 2	Performance Measurement Metrics Service Efforts and Accomplishments: This section of the exam measures the ability of program managers and strategic planners to align performance indicators with organizational outcomes. It covers the integration of financial and non-financial metrics with strategic goals, the importance of transparency and accountability, and how performance data informs budgetary decisions. Candidates must understand stakeholder engagement, baseline setting, legal compliance, and benchmark creation.
Topic 3	Internal Control: This section of the exam measures the capabilities of compliance officers and internal auditors in implementing and evaluating internal control systems. It includes knowledge of COSO frameworks, OMB standards, and audit procedures aimed at fraud prevention and legal compliance. Candidates must understand roles and responsibilities related to internal control, risk assessment, reporting mechanisms, and enterprise risk management frameworks.
Topic 4	Financial and Managerial Analysis Techniques: This section of the exam measures the skills of budget analysts and financial managers in using quantitative tools and data to assess financial decisions. It includes techniques like trend and ratio analysis, forecasting, regression, and data analytics. It also tests understanding of data sources, reliability, and how forensic auditing can be used for deeper insight into financial activities.
Topic 5	Financial Management Functions: This section of the exam measures the competencies of public sector finance officers and treasury analysts in managing financial operations in government environments. It covers essential areas such as cash flow practices, investment strategy, debt recovery, and procurement processes. Candidates are expected to understand property and inventory systems, evaluate IT-based financial systems, and apply emerging technologies. Shared services and project management principles are also included as foundational knowledge areas.

Reference: https://www.agacgfm.org/CGFM/Candidates/CGFMProcess/Examination/Exam3.aspx

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